Angela, Inc., holds a 90 percent interest in Corby Company. During 2023, Corby sold inventory costing $77,000 to Angela for $110,000. Of this inventory, $40,000 worth was not sold to outsiders until 2024. During 2024, Corby sold inventory costing $72,000 to Angela for $120,000. A total of $50,000 of this inventory was not sold to outsiders until 2025. In 2024, Angela reported separate net income of $150,000 while Corby’s net income was $90,000 after excess amortizations. What is the noncontrolling interest in the 2024 income of the subsidiary?
a. $8,000
b. $8,200

c. $9,000
d. $9,800